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Income tax payables, income tax assets and deferred income tax (Tables) | 12 Months Ended
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Dec. 31, 2017
Income tax payables, income tax assets and deferred income tax |
Schedule of Income tax asset and liability, net |
| As of December 31,
| 2017 | 2016
Income tax payables (a) | 4,437 | 2,091
Withholdings and payments in advance of income taxes | (1,695) | (1,372)
Law No. 26,476 Tax Regularization Regime (b) | 6 | 5
Current income tax liability, net | 2,748 | 724
Law No. 26,476 Tax Regularization Regime (b) | 2 | 7
Non-current Income tax liability | 2 | 7
(a) Includes 3,678 for Income tax payable attributable to Telecom Personal as of November 30, 2017. (b) Tax liability valuated to its discount value at each time of valuation.
Schedule of tax effects of temporary differences to deferred tax assets and liabilities and actions for recourse tax receivable |
| Income tax assets |  | Deferred tax liabilities
As of December 31, 2017 | Telecom Argentina | Telecom USA | Total |  | Núcleo | Total
Allowance for doubtful accounts | 252 | 3 | 255 |  | 6 | 6
Provisions | 504 | - | 504 |  | - | -
PP&E | - | - | - |  | 33 | 33
Inventory | 62 | - | 62 |  | - | -
Pension and termination benefits | 162 | - | 162 |  | - | -
Deferred revenues | 32 | - | 32 |  | - | -
Other deferred tax assets, net | 6 | - | 6 |  | 2 | 2
Total deferred tax assets | 1,018 | 3 | 1,021 |  | 41 | 41
PP&E and Intangible assets | (970) | (1) | (971) |  | - | -
Cash dividends from foreign companies | (*) (129) | - | (129) |  | (64) | (64)
Mobile handsets financed sales | (69) | - | (69) |  | - | -
Tuves Paraguay´s Deferred tax liabilities, net | - | - | - |  | (***) (25) | (25)
Total deferred tax liabilities | (1,168) | (1) | (1,169) |  | (89) | (89)
Total deferred tax (liability) asset, net | (**) (150) | 2 | (148) |  | (****) (48) | (48)
Actions for recourse tax receivable | 774 | - | 774 |  |  |
Total income tax assets | 624 | 2 | 626 |  |  |
(*) Include 46 recorded in Other Comprehensive Income for the year ended December 31, 2017. (**)Include (3) and (11) in Telecom Argentina y Personal, respectively, of temporary differences withdrawals related to the filing of the affidavit for the year 2016. (***) Originated in Tuves Paraguay acquisition. (****) Include (2) related to Currency translation adjustments on initial balances.
| Income tax assets |  | Deferred tax liabilities
As of December 31, 2016 | Telecom Argentina | Telecom USA | Total |  | Personal | Núcleo | Total
Allowance for doubtful accounts | 86 | 2 | 88 |  | 271 | 16 | 287
Provisions | 341 | - | 341 |  | 149 | - | 149
PP&E | - | 1 | 1 |  | - | 13 | 13
Inventory | - | - | - |  | 120 | - | 120
Pension and termination benefits | 139 | - | 139 |  | - | - | -
Deferred revenues | 85 | - | 85 |  | - | - | -
Other deferred tax assets, net | 120 | - | 120 |  | - | 1 | 1
Total deferred tax assets | 771 | 3 | 774 |  | 540 | 30 | 570
PP&E and intangible assets | (560) | - | (560) |  | (789) | - | (789)
Cash dividends from foreign companies | - | - | - |  | (150) | (44) | (194)
Mobile handsets financed sales | - | - | - |  | (84) | - | (84)
Investments | - | - | - |  | (4) | - | (4)
Other deferred tax liabilities, net | - | - | - |  | (68) | - | (68)
Total deferred tax liabilities | (560) | - | (560) |  | (1,095) | (44) | (1,139)
Total deferred tax asset (liability), net | 211 | 3 | 214 |  | (555) | (14) | (569)
Action for recourse tax receivable | 466 | - | 466 |  |  |  |
Total income tax assets | 677 | 3 | 680 |  |  |  |
Schedule of income tax expense |
| Year ended December 31,
| 2017 | 2016 | 2015
| Profit (loss)
Current tax expense | (4,438) | (2,091) | (1,721)
Deferred tax benefit | 228 | 129 | (69)
Action for recourse income tax receivable | 308 | 368 | 98
Income tax expense | (3,902) | (1,594) | (1,692)
Schedule of income tax reconciliation between amounts computed based on statutory income tax rate and pre-tax income |
| For the years ended December 31,
| 2017 | 2016 | 2015
Pre-tax income | 11,626 | 5,599 | 5,127
Non taxable items | 738 | 79 | 8
Subtotal | 12,364 | 5,678 | 5,135
Weighted statutory income tax rate (*) | 34.3% | 34.3% | 34.5%
Income tax expense at weighted statutory tax rate | (4,235) | (1,947) | (1,774)
Income tax on cash dividends of foreign companies – Núcleo | (44) | (15) | (14)
Effect of changes in tax rate | 69 | - | -
Other changes in tax assets and liabilities | - | - | (2)
Actions for recourse income tax receivable | 308 | 368 | 98
Income tax expense | (3,902) | (1,594) | (1,692)
(*) Effective income tax rate based on weighted statutory income tax rate in the different countries where the Company has operations. The statutory tax rate in Argentina was 35% for all the years presented. In Paraguay was 10% plus an additional rate of 5% in case of payment of dividends for all the years presented and in the USA the effective tax rate was 39.5% for all the years presented.

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
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